HM Revenue and Customs

Mon 28 Aug 2006

One of the most important things to be aware of when implementing an e-commerce solution is the legal implications. This particularly pertinent in the area of invoicing, where VAT (Value Added Tax) must be correctly accounted for.

In the UK, the body responsible for collecting VAT is HM Revenue and Customs.

Electronic Invoicing is legally recognised within the European Union and new legislation came into force across the EU at the beginning of 2004.

The HM Revenue and Customs website (http://www.hmrc.gov.uk/) has information and documentation on trading over the internet.

The UK Government's BusinessLink website (http://www.businesslink.gov.uk/) has information on tax and e-commerce presented in a clear and understandable format.